会计电算化在生产企业中的物料核算应用

物料核算以及为此采取的内部控制是生产企业的最基本工作，利用本企业会计信息系统软件，在企业整体利润最大化前提下，保证产品质量，提高现代企业管理下的物料核算正确性是会计工作的重中之重。本论文以物料核算的基础工作要求为出发点，阐述了定额制度和内部预算制度在物料核算中的重要性，以及为此采取的措施，论文重点阐述了会计电算化在生产企业中的物料核算应用，分采购管理模块和仓库管理模块分别论述，以及内部控制措施。经过以上阐述，本论文得出以下结论：建立健全定额制度和内部预算制度，在做好内部控制基础上充分利用财务软件中的采购管理模块和仓库管理模块，为物料核算和成本控制做好准备。

关键词：生产企业；会计电算化；内部控制；物料核算
Accounting firms in the production of materials accounting applications

ABSTRACT

It is the most basic work for the production company to take material accounting and internal controls. Under the premise of profit maximization, The CFO and leadership in business should guarantee of the quality of the product. At the same time , it is the most important task for them that they should improve the modern enterprise management accounting accuracy of the material , using the accounting information system software in the enterprise. This paper is on the basis of material accounting for accounting work. It represents importance of quota and internal budget in the accounting system and how to take measures. Paper elaborates on the application of the accounting information system software in the production enterprise ,including procurement management module ，the warehouse management module and internal control measures. Conclusion: enterprise establish quota system and a sound internal budget system. On the basis of internal controls , enterprise utilize procurement management module and the warehouse management module, prepared for material and cost control.

Keywords：Production Company；Accounting；Internal Control；Material accounting

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